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CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting

Mehul Foods Ltd wants to understand what GRI 2: General Disclosures covers. Which information would it report under GRI 2?

GRI 2 General Disclosures cover contextual information about the organisation, such as its details, strategy, governance, policies, stakeholder engagement and reporting practices. Emissions, employee turnover and water data are topic-specific and belong to the relevant Topic Standards.

  1. ADetailed emissions figures by scope
  2. BOrganisational details, strategy, governance structure, stakeholder engagement and reporting practicesCorrect
  3. CEmployee turnover rates by gender
  4. DWater withdrawal by source

Explanation

GRI 2 contains contextual disclosures about the organisation: its details, activities, workers, governance, strategy, policies, practices, stakeholder engagement and reporting practice. Emissions, turnover and water withdrawal are topic-specific and are reported under the relevant Topic Standards.

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